| 摘要: | 本次研究以A金融機構企業融資部門2013至2016年共5552筆初級資料進行實證分析，並將每個月區分為上旬及下旬二個樣本，合計48個樣本，再以t檢定：兩個母體平均數差的檢定，假設變異數不相等進行左尾檢定，萃取變數為「業績達成率」、「進件數」、「核准率」、「違約件數」、「違約金額」，並以其之間的因果關係加以檢定後可得知經理人是否有追求風險行為；於是本研究預期每月上半旬若績效達成率低於目標或進件數低於平均值，則中小企業部門經理人將施壓授信有權准駁人員，提高核准率，若長久以往，則授信品質必然低落，上述授信品質不佳原因的「因」及「果」即為本次之研究假設目的。
實證結果證明Ａ部門經理人的不當行為的確可導致營業單位授信違約案件增加，甚至若不加以改善，授信單位結束或重整，在過往銀行發生的實務上，屢見不鮮，需慎之、畏之。;The study conducts an empirical analysis, which is taking totally 5552 primary data of A financial institutions, corporate finance department, year from 2013 to 2016. Each month is divided into two samples, a total of 48 samples, and uses T -tests: two sample average difference test, assuming that the number of variants are not equal and operating the left-tailed test. The extraction variables are the "performance rate", " And “the number of incoming cases", “approval rate”, “the number of default cases”, and test the relationship between cause and effect and consequently the result can find out whether the manager has the behavior of risk pursuing. Therefore, this study assumes that if the performance rate in the first half of each month is lower than the target or the number of incoming cases below the average, the SMEs department managers will exert pressure on the credit grantors to improve the approval rate; if this happens in the long term, the credit Quality is bound to decline, the “cause” and “effect” of the reason for the poor quality of credit described as above is the hypothesis of this study.
The empirical result proves that the misbehaving of the A department manager can lead to the increase in the number of cases of credit defaults, even if the situation is not improved, it will result in the termination or re-organization of the credit unit. In the past bank practice, there are cases keeping happening, bank indeed need to be careful and cautious on this. |
